If you qualify for the federal Employer Credit for Paid Family and Medical Leave, you may also be eligible for the Maine Employer Credit for Family and Medical Leave.
Who Can Claim the Maine Employer Credit for Family and Medical Leave?
You may qualify if you:
- Are eligible for the federal Employer Credit for Paid Family and Medical Leave under Internal Revenue Code Section 45S.
- Paid qualifying family and medical leave wages to employees.
- Have employees who perform more than 50% of their work activities at a location in Maine.
The Maine credit equals the portion of your federal paid family and medical leave credit attributable to qualifying employees based in Maine.
How do I Calculate The Credit?
Complete the Employer Credit for Family and Medical Leave Worksheet using:
- Your federal Employer Credit for Paid Family and Medical Leave from federal Form 8994.
- Total qualifying family and medical leave wages.
- The portion of those wages paid to employees based in Maine.
The completed worksheet will calculate your allowable Maine credit.
Program Entry
Follow these steps in your Maine return to claim the Credit for Family and Medical Leave.
- Maine State Return
- Select the three dots (Edit)
- Credits
- Other Credits
- Employer Credit for Family and Medical Leave
Enter the credit amount from Line 5 of the completed worksheet and attach a PDF copy of the completed worksheet.
Attach the Maine Family and Medical Leave Credit Worksheet
After entering the credit information, upload the completed Employer Credit for Family and Medical Leave Worksheet PDF when prompted.
You can:
- Drag and drop the PDF into the upload area, or
- Select the upload area and browse to the PDF on your device.
The worksheet must be attached to support the credit claimed on your Maine return.
Review the Maine Family and Medical Leave Credit on Your Return
After entering the credit amount and attaching the completed worksheet, review your Maine return to verify the credit was entered correctly.
You can verify the credit on the PDF copy of your return. The credit will appear on:
- Form 1040ME, Schedule A, Other Tax Credits Worksheet, Line 16
- Form 1040ME, Schedule A, Line 20 as part of your total nonrefundable credits
Reviewing your PDF before filing helps confirm that the credit amount was entered successfully and is flowing correctly to your Maine return.
Maine Family and Medical Leave Credit Limitations
- This credit is nonrefundable.
- Unused credit amounts cannot be carried back or carried forward to another tax year.